State income tax · Kentucky
Kentucky income tax rates
Kentucky's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Flat rate
- Top rate
- 3.5%
- Local income taxes
- Yes, in some localities
Brackets
One rate applies to all taxable income, which is the state's own measure after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 3.5% |
Notes
KRS 141.020 sets a flat 3.5% rate for taxable years beginning on or after January 1, 2026 (down from 4%), with further cuts from 2027 only if statutory budget conditions are met. Many Kentucky cities and counties levy occupational license taxes on wages.
Sources
We read each source on the date shown and quote the line we relied on.
- KRS 141.020 (Levy of income tax on individuals) (external site)
and one-half percent (3.5%) of net income.